Air conditioners, fewer bonuses: reduced benefits in 2025

The highest tax allowance goes from 65 to 50 per cent. In many cases, then, it will not be possible to collect more than 36 per cent, when last year it was still up to 50 per cent: this happens, among other things, for rented properties. And there will no longer be the chance of the superbonus, which now remains in force only for the completion of construction sites started by 15 October.

These are the ingredients of the slimming treatment reserved this year for tax rebates for the installation of conditioners. One of the Italians' favourite seasonal interventions, especially in times of climate change, suffers in 2025 the blows of the last Budget Law which, in cutting all tax rebates for building, made no exceptions for these appliances.

There will be essentially two ways to take advantage of the deductions on these works in 2025: theordinary renovation bonus and the ecobonus. Both, however, have more unfavourable conditions than last year. Starting with the renovation bonus, the deduction (expenditure limit: 96,000 euro) concerns the installation of summer air conditioners, only if with heat pump, even if not high-efficiency. The intervention must be carried out on residential property units and it will not be compulsory to replace the old winter air-conditioning system. These are stakes that, instead, exist for the ecobonus.

The allowance, however, will not always be 50 per cent, as it was last year; if, in fact, owners and holders of other rights in rem on real estate who interveneon the main dwelling still collect 50 per cent, in other cases it stops at 36 per cent. And, for such work, this is not such an uncommon scenario. Let us think of the landlord who installs an air conditioner for his tenant: for this operation there are now 14 points less relief. There remains a notable added value: this work is considered extraordinary maintenance and entitles, on its own, to the furniture bonus (not allowed in combination with the ecobonus). Provided, of course, that all the typical requirements of the home bonus are met, such as the talking money transfer for payments.

The alternative route is that of the ecobonus, which, however, loses a lot of appeal, because it has more stringent requirements but no advantages in terms of the percentage of the rebate. While last year the bonus was up to 65%, this year the discounts are identical to those reserved for ordinary renovations: 36% and 50% (but only for owners and holders of rights in rem who intervene on their first homes). Although this allowance is available on any type of property, it can only be claimed for the full or partial replacement of winter air-conditioning systems with high-efficiency heat pumps: technically, the intervention must comply with the limit values indicated in table 1 of attachment F to the interministerial decree of 6 August 2020. The deduction ceiling (not expenditure) is 30 thousand euro.